Kajian Atas Otonomi Kelembagaan Direktorat Jenderal Pajak (Studi Kasus Atas Wacana Pemisahan Wewenang antara Direktorat Jenderal Pajak dengan Kementerian Keuangan)

The research is based upon the fact that in recent years the target of taxes does not meet the target, responded by various recommendations from related parties and supported by the growing trend in many countries that the tax authority is being transformed to be more autonomous. The purpose of this study is to describe the institutional design that is right for the DGT for the realization of a good internal control system within the body of the Ministry of Finance. Internal Controlling System in the Ministry of Finance is the main focus of the research that is seen from perspective of system of organization, system of authorities and recording procedures, healthiness of the work performance, and the employee performance towards their given authorities; and restructuration of DGT that is seen from the aspect of its design of position, design of suprastructure, design of lateral relations and design of decision making system. Conclusion of the research is that transforming DGT into Lembaga Pemerintah Non-Kementerian (Government Institution Non-Ministry) under the name of Badan Penerimaan Perpajakan (the Body of Taxation Recipient), which directly be controlled by and responsible to the president through coordination of Finance Minister

Electrowetting-on-Dielectric Actuation of a Vertical Translation and Angular Manipulation Stage

Adhesion and friction during physical contact of solid components in microelectromechanical systems (MEMS) often lead to device failure. Translational stages that are fabricated with traditional silicon MEMS typically face these tribological concerns. This work addresses these concerns by developing a MEMS vertical translation, or focusing, stage that uses electrowetting-on-dielectric (EWOD) as the actuating mechanism. EWOD has the potential to eliminate solid-solid contact by actuating through deformation of liquid droplets placed between the stage and base to achieve stage displacement. Our EWOD stage is capable of linear spatial manipulation with resolution of 10 μm over a maximum range of 130 μm and angular deflection of approximately ±1°, comparable to piezoelectric actuators. We also developed a model that suggests a higher intrinsic contact angle on the EWOD surface can further improve the translational range, which was validated experimentally by comparing different surface coatings. The capability to operate the stage without solid-solid contact offers potential improvements for applications in micro-optics, actuators, and other MEMS devices.United States. Office of Naval ResearchNational Science Foundation (U.S.). Graduate Research Fellowship Program (Grant 1122374)National Science Foundation (U.S.) (Major Research Instrumentation Grant for Rapid Response Research (MRI-RAPID)

The 100 most cited articles investigating the radiological staging of oesophageal and junctional cancer: a bibliometric analysis

Objectives Accurate staging of oesophageal cancer (OC) is vital. Bibliometric analysis highlights key topics and publications that have shaped understanding of a subject. The 100 most cited articles investigating radiological staging of OC are identified. Methods The Thomas Reuters Web of Science database with search terms including “CT, PET, EUS, oesophageal and gastro-oesophageal junction cancer” was used to identify all English language, full-script articles. The 100 most cited articles were further analysed by topic, journal, author, year and institution. Results A total of 5,500 eligible papers were returned. The most cited paper was Flamen et al. (n = 306), investigating the utility of positron emission tomography (PET) for the staging of patients with potentially operable OC. The most common research topic was accuracy of staging investigations (n = 63). The article with the highest citation rate (38.00), defined as the number of citations divided by the number of complete years published, was Tixier et al. investigating PET texture analysis to predict treatment response to neo-adjuvant chemo-radiotherapy, cited 114 times since publication in 2011. Conclusion This bibliometric analysis has identified key publications regarded as important in radiological OC staging. Articles with the highest citation rates all investigated PET imaging, suggesting this modality could be the focus of future research

Lapo Tuak dan Konsep diri Laki-Laki Batak di Desa Lumban Sialaman Kecamatan Paranginan Kabupaten Humbang Hasundutan

Orang Batak dikenal sebagai pribadi yang berani berbicara, suka berdiskusi, dan berargumentasi. Berkumpul disebuah warung dengan minum Tuak sering disebut dengan sebutan “Marmitu”, mereka melakukannya di Lapo Tuak. Pengunjung Lapo Tuak pada umunya kebanyakan laki–laki baik itu orang tua atau pun pemuda yang beranjak remaja.Laki-laki Batak mengonsepkan dirinya sebagai orang kuat dan dewasa dan kehadiran di lapo tuak menjadi salah satu tanda kedewasaan. Penelitian ini menggunakan metode Penelitian Kualitatif pendekatan yang dilakukan adalah pendekatan fenomenologi. Fenemonologi langsung menjelaskan secara fakta dan langsung sehingga peneliti langsung terjun serta ikut terlibat didalam Lapo Tuak. Banyak laki-laki Batak di desa Desa Lumban Sialaman Kecamatan Paranginan Kabupaten Humbang Hasundutan yang datang ke lapo tuak merasa bahwa kehadiran mereka di sana adalah bagian dari identitas budaya dan sosial mereka. Meski demikian, tidak semua pengalaman di lapo tuak bersifat positif. Beberapa laki-laki mengalami konflik batin antara nilai-nilai modern seperti profesionalisme, keluarga kecil, dan efisiensi waktu dengan nilai-nilai tradisional yang dihidupi di lapo. Hal ini menciptakan dinamika dalam pembentukan konsep diri, di mana individu harus menyeimbangkan tuntutan budaya dengan realitas kehidupan kontemporer

A Systematic Review on Water Hyacinth (Eichhornia crassipes) as a Biosorbent of Cadmium

Water hyacinth has gained a noteworthy reputation as the worst invasive macrophyte for its alarming proliferation rates, threatening transportation and irrigation systems and ecosystem biodiversity. Sustainable efforts have found the plant to demonstrate efficiency in sequestering toxic heavy metals such as cadmium from marine environments. Cadmium presence in water, primarily caused by anthropogenic sources, poses public health risks due to its toxicity. Consequently, studies on the applications of Eichhornia crassipes and the removal of cadmium have become active research areas in recent decades. This review presents literature related to the Cd sorption capacity of water hyacinth biosorbents. The effects and optimization of parameters including treatment, temperature, pH, initial sorbate and sorbent concentration have been explored in classical and competitive adsorption models. Investigations on kinetics, equilibrium, and desorption studies have also been conducted. From the gathered literature, water hyacinth biosorbents show potential for industrial-scale applications, but its metal recovery and utilization in multi-metal and continuous sorption may require further evaluation